ValidateFin

BR-O-14 - Not subject to VAT: charges must all be O

An invoice with a VAT breakdown (BG-23) whose VAT category code (BT-118) is O (not subject to VAT) must not contain any document level charge (BG-21) whose VAT category code (BT-102) is other than O.

BR-O-14 - Not subject to VAT: charges must all be O

An invoice with a VAT breakdown (BG-23) whose VAT category code (BT-118) is O (not subject to VAT) must not contain any document level charge (BG-21) whose VAT category code (BT-102) is other than O.

VAT - Not subjectEN 16931BT-102 Error

What this rule checks

An invoice with a VAT breakdown (BG-23) whose VAT category code (BT-118) is O (not subject to VAT) must not contain any document level charge (BG-21) whose VAT category code (BT-102) is other than O.

How to fix it

Set BT-102 to O on every document level charge, or remove the O VAT breakdown.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-O-01Not subject to VAT: exactly one VAT breakdownBR-O-02Not subject to VAT: category cannot be mixedBR-O-03Not subject to VAT limits use of Seller VAT identifierBR-O-04Not subject to VAT line must not carry Buyer VAT identifierBR-O-05Not subject to VAT line must not carry an item VAT rateBR-O-06Not subject to VAT allowance must not carry a VAT rate

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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